Reviewed case brief
Safari Retreats Pvt Ltd v Chief Commissioner of CGST
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[VERIFY] · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 2019
- Subjects
- Law of Taxation
- Reviewed
- 2026-08-02
Rule established
Input Tax Credit on construction of immovable property intended for letting out (commercial use) cannot be denied if letting out is the business.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
[VERIFY]
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.